1. In a large bowl beat on medium speed the butter and cream cheese. Add powdered sugar, cocoa powder, baking powder, baking soda, and salt. Beat until combined, scraping sides of bowl occasionally. Beat in egg, vanilla and instant coffee until combined. Using a wooden spoon, stir in the flour. Divide dough in half. Chill dough for about 2 hours or overnight.

2. Preheat oven to 190.5°C / 375°F. Line two cookie sheets with parchment paper or foil; set aside. On a lightly floured surface, roll half of the dough at a time until about 1/8 inch thick. Using a 3-inch fluted or plain round cookie cutter, cut out dough. Place circles on the prepared cookie sheets. Place 1 teaspoon of dulce de leche in the center of each circle. Lightly brush edges of circles with water. Fold each circle in half; gently press edges to seal.

3. Bake for 8 to 9 minutes or until edges are firm. Transfer cookies to a wire rack; cool.

4. In a microwave safe bowl, combine chocolate and shortening. Melt for a minute and a half, stopping every 30 seconds to stir. Spoon chocolate mixture into a heavy resealable plastic bag. Snip a small corner off the bag; drizzle chocolate over cookies. Let stand until chocolate sets.

To Store:

Layer cookies between pieces of waxed paper in an airtight container; cover. Store at room temperature for up to 3 days. For longer storage, freeze undecorated cookies for up to 3 months; thaw cookies, drizzle with chocolate, and let stand.